# Can I claim Mobile Phone as a business expense in Ireland?

**Yes, fully claimable.** Yes, a mobile phone provided to a director or employee for business use is allowable, with a single phone per employee being a tax-free benefit. Personal phones used for business need apportionment.

Typical amount: €600 to €1,200 per year per phone

## What Revenue (Revenue Commissioners) says

Revenue allows one mobile phone per employee as a tax-free benefit-in-kind, provided the phone is provided primarily for business use. Personal phones used for business should be apportioned by business use percentage. Revenue's guidance says a phone that the employer owns and provides for business is not a benefit in kind where private use is minimal and ownership does not transfer to the employee. Under the small benefit exemption from 1 January 2025, up to five non-cash benefits a year are tax-free if their combined value does not exceed €1,500.

## When you can claim

- Single business mobile per employee (tax-free BIK)
- Apportioned cost of a personal phone (e.g. 70% business)
- Business call charges where itemised
- Phone hardware over €1,000: capital allowance (12.5%)
- Phone accessories and a case bought for the business phone

## When you cannot claim

- Second mobile phone for personal use
- Family member's phone on the business account
- Premium-rate calls without business reason
- Cash allowances paid to staff with no link to actual business use, which are taxable pay

## Good to know

**Pro tip:** Put the phone on a business contract in the company name. Private use is then treated as incidental, which Revenue accepts where the cost of private calls is no more than 5 per cent of the total call cost.

**Important:** Where the employee owns the phone, the employer may reimburse the business share tax-free based on a reasonable estimate of business use, but the employee should keep evidence such as an itemised bill. If ownership of a phone passes to the employee, Revenue values the benefit at the higher of the employer's cost or the market value.

Source: https://www.revenue.ie/en/employing-people/benefit-in-kind-for-employers/index.aspx

## Related expenses

- [Home Office](https://accounts-os.com/ie/expenses/home-office-ireland)
- [Software Subscriptions](https://accounts-os.com/ie/expenses/software-ireland)
- [Use of Home (Sole Trader)](https://accounts-os.com/ie/expenses/use-of-home-ireland)